2018 (5) TMI 537

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....hnical) Shri B.N. Gururaj, Advocate for the Appellant. Shri Hari Dass, (AR) for the Respondent. ORDER [Order per: M.V. Ravindran] These two appeals are directed against Oder-in-Appeal No. 100/2009 (V-I) CE dated 31.07.2009. Since both these appeals are challenging the same Order-in-Appeal, they are being disposed of by a common order. Appeal No. E/1011/2009 is filed by the appellant....

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.... after availing CENVAT credit of duty paid on MS Drums. It is the case of the Revenue that appellant assessee could not availed CENVAT credit of MS Drums as the process of repacking does not amount to manufacture hence the demand of CENVAT credit wrongly availed needs to be reversed while it is the case of the appellant that repacking from bulk packs to smaller packs was to be a deemed manufacture....

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....ration of the submissions made, it is undisputed that the appellant had availed CENVAT credit of MS Drums in which they had packed Styrene Monomer which were imposed on raw materials. Appellant assessee had availed the CENVAT credit of the Central Excise duty on MS Drums and under the impression of repacking would amount to manufacture availed the CENVAT credit on the MS Drums and discharged appli....

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.... had discharged the duty liability on Styrene Monomer cleared in MS Drums as a manufactured product. If the appellant discharged the Central Excise duty, he is eligible to avail the CENVAT credit which has been procured and having discharged the duty liability on the finished goods, they had in affect reversed the CENVAT credit availed by them on MS Drums. This law is settled by the Hon'ble High C....